https://www.taxtmi.com/highlights?id=76975 Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates that a notification comes into force upon publication in the official gazette and offering for sale on the date of its issue. It cited precedents and held that the notifications were effective only from their publication dates, not from the issue dates. The Tribunal upheld the appellant's argument, emphasizing that the notifications were not effective on the specified dates due to non-publication. en-us Tue, 30 Apr 2024 09:35:24 +0530 Tue, 30 Apr 2024 09:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76975 Refund of excess duty paid under protest - date on which notification came into effect. - The Tribunal referred to Section 5A of the Central Excise Act, which stipulates that a notification comes into force upon publication in the official gazette and offering for sale on the date of its issue. It cited precedents and held that the notifications were effective only from their publication dates, not from the issue dates. The Tribunal upheld the appellant's argument, emphasizing that the notifications were not effective on the specified dates due to non-publication. Highlights Central Excise Tue, 30 Apr 2024 09:35:24 +0530 https://www.taxtmi.com/highlights?id=76975